Ch. 10 - Biggby Coffee is in the process of analyzing its labor costs for inefficiencies. To assist with this analysis, Biggby has established the following labor standards for beverage preparation: Standard labor-hours per beverage 0.05 hours Standard labor rate $13.00 per hour Biggby also has provided the following data regarding operations for beverage preparation for the month of December: Actual hours worked 800 hours Actual total labor cost $9,814 Actual output 15,000 beverages What is the labor efficiency variance for December? Ch. 10 - Apple Corporation makes a version of its smartphone line which uses materials with a quantity standard of 7.4 grams per unit of output and the price standard of $6.10 per gram. In November Apple produced 3,500 units using 24,970 grams of the direct material it purchased at a cost of $6.30 per gram. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for January is